A standard, non body contacted transistor will be described as is usually drawn as shown in FIG. 8 below. The areas labeled "S" and "D" represent the source and drain of the transistor. The gate is labeled with the word "Gate." The effective width of this transistor is determined only by the width of the RX opening in the oxide, which is the outer rectangle in this illustration. Any Delta-W term is due to any bias on the oxide opening. The tolerances that have to be included when computing the width are the RX image size and any tolerance on Delta-W. By special use of an existing process, the standard transistor structure can be improved and is useful in making complex circuits such as those used by IBM's S/390 processors. The problem with prior and existing SOI "BC" type body contact structures is that the cause the effective transistor width to vary depending upon the overlay tolerance between the PC and RX levels.